NIM25106 - Class 3 NICs: Additional Class 3 NICs: Conditions of eligibility: Third condition (if the individual reaches State Pension age before 6 April 2010)
Section 13A(10) - (13) Social Security Contributions and Benefits Act 1992, as inserted by section 135 Pensions Act 2008
NIM25103 sets out the conditions of eligibility that a person needs to satisfy to be entitled to pay Class 3 NICs under the above legislation. The third condition applies only if the individual reaches State Pension age (“SPa”) before 6 April 2010.
The condition is that the individual must, before they reach SPa, have at least one qualifying year which is derived from:
- paid, or treated as paid, Class 1 NICs; and/or
- paid Class 2 or Class 3 NICs.
For: